Bokføringsopplysningene

Bokføringsopplysningene refers to the accounting information that a business is required to keep and report by law in Norway. This information forms the basis for a company's financial statements and tax declarations. It includes details about all financial transactions, such as income, expenses, assets, and liabilities. The purpose of these obligations is to ensure transparency in financial dealings, facilitate tax collection, and provide a clear picture of a company's economic health.

Norwegian accounting law, primarily governed by the Bokføringsloven (Bookkeeping Act), dictates the specific requirements for bokføringsopplysningene. Businesses must maintain accurate and organized records of their financial activities. This typically involves digital storage of documents and data, which can be accessed by the tax authorities if needed. The information must be kept for a statutory period, usually five years after the end of the accounting year.

Key components of bokføringsopplysningene include general ledger entries, sales and purchase invoices, bank statements, and payroll records. These records must be verifiable and provide sufficient detail to understand the nature and timing of each transaction. Regular bookkeeping ensures that a company can prepare its annual financial statements, including the income statement and balance sheet, which are crucial for both internal management and external stakeholders. Adherence to these regulations is essential for all registered businesses in Norway to avoid penalties.